Worldscope Database Datatype Definitions Guide

Common/Ordinary Shareholders
Issue 6
Alphabetical List of Field Definitions - C
Stock Data, Current Item; Field 05450
All Industries:
COMMON SHAREHOLDERS represent the number of common shareholders of the company at the date
specified in field 05449 Date of Common Shareholders.
This field replaces the historic field 05451 Shareholders – Common.
Common Dividends (Cash)
Cash Flow Data, Annual Item; Field 05376
All Industries:
COMMON DIVIDENDS (CASH) represent the total cash common dividends paid on the company's
common stock during the fiscal year, including extra and special dividends.
If the company has ESOP preferred stock, the dividends paid will be the full amount shown on the cash
flow.
It excludes:
Dividends paid to minority shareholders
Footnotes:
C. Includes dividend on treasury stock
D. Cash preferred dividend may be included
F. Dividend not paid on all shares
G. Includes tax credit on common dividend
Common Equity
Shareholders' Equity Data, Annual Item; Field 03501
All Industries:
COMMON EQUITY represents common shareholders' investment in a company.
It includes but is not restricted to:
Common stock value
Retained earnings
Capital surplus
Capital stock premium
Cumulative gain or loss of foreign currency translation, if included in equity per FASB 52 treatment
Goodwill written off (field 03491)
For Non-U.S. Corporations preference stock which participates with the common/ordinary shares in
the profits of the company
For Non-U.S. Corporations, if shareholders equity section is not delineated then the following
additional accounts are included:
Appropriated and unappropriated retained earnings
Net income for the year, if not included in retained earnings (majority share of income is only included)
Compulsory statutory/legal reserves without specific purpose
Discretionary Reserves if other companies in that country include in their delineated shareholders'
equity
Negative Goodwill
It excludes:
Common treasury stocks
ESOP Guarantees
Accumulated unpaid preferred dividends
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